CGST vs SGST vs IGST
All three are parts of the same GST. Which one appears on your invoice depends on one question: is the place of supply in the same state as you?
By Aura Labs · Last reviewed September 2026
The short version
| Situation | Tax charged | Goes to |
|---|---|---|
| Sale within your state | CGST + SGST (half each) | Centre + your state |
| Sale within a UT without legislature | CGST + UTGST | Centre + the UT |
| Sale to another state or UT | IGST (full rate) | Centre, shared with destination state |
| Exports / SEZ supplies | IGST or zero-rated | — |
Example: within the state
A Pune trader sells goods worth ₹10,000 at 18% to a Mumbai shop. Both are in Maharashtra, so the invoice shows CGST 9% = ₹900 and SGST 9% = ₹900. Total ₹11,800.
Example: to another state
The same trader sells ₹10,000 of goods to a shop in Ahmedabad. The place of supply is Gujarat, so the invoice shows IGST 18% = ₹1,800. Total ₹11,800 — the same amount, shown as one tax line.
How place of supply is decided
- Goods: generally where the movement of goods ends (delivery location)
- Most services to a registered business: the recipient's location
- Services tied to immovable property, events or restaurants follow special rules
GST rates and rules change. Please verify current rules with official government sources or your CA before filing.
Frequently asked questions
No. The total rate is the same. An 18% item is 9% CGST + 9% SGST within a state, or 18% IGST across states.
In union territories without their own legislature, such as Chandigarh or Ladakh, UTGST replaces SGST.
Usually IGST, because for most services the place of supply is the registered recipient's location.
Official sources
Let the invoice pick the right tax
BillBook compares your state with the client's and applies CGST + SGST or IGST automatically.
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